Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Commission Implementing Regulation (EU) 2018/838 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2018/838 of 31 May 2018 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of 3 months from the date of entry into force of this Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN code) Reasons (1) (2) (3) A product consisting of a disposable liner, to be used in conjunction with a child's potty, composed of a plastic bag to which a multilayer absorbent pad made from paper and a superabsorbent polymer of polyacrylate in the form of granules is attached at the bottom of the bag. These superabsorbent polyacrylate granules are transformed into a gel when they come in contact with urine. 3924 90 00 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00 . Classification under heading 4818 is excluded because the essential character of the product is not given by its paper components but by the superabsorbent polymer of polyacrylate. Classification under heading 9619 is excluded because the product is not shaped so that it fits to the human body (see also the Harmonised System Explanatory Notes (HSEN) to heading 9619 ). The product is a combination of plastics and other materials. A product which combines plastics and other materials is classified in chapter 39 provided that it retains the essential character of articles of plastics (see also the HSEN, General Notes to Chapter 39). The essential character of the product is provided by superabsorbent polymer; the paper is solely considered to have a carrier or packaging function. The product is therefore to be classified in CN code 3924 90 00 as other household articles and hygienic or toilet articles, of plastics.
Other acts of the same type
Commission Implementing Regulation (EU) 2025/2603 of 12 December 2025 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albuminCouncil Regulation (EU) 2025/2605 of 12 December 2025 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial productsCouncil Regulation (EU) 2025/2614 of 12 December 2025 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial productsCommission Delegated Regulation (EU) 2026/283 of 12 December 2025 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting formatCommission Delegated Regulation (EU) 2026/446 of 12 December 2025 supplementing Regulation (EU) 2018/1139 of the European Parliament and of the Council by laying down rules on the organisation and composition of the Board of Appeal of the European Union Aviation Safety Agency, on its members and on the rules and procedures for voting, and repealing Commission Regulation (EC) No 104/2004Commission Implementing Regulation (EU) 2025/2498 of 11 December 2025 concerning the authorisation of 4-hydroxy-2,5-dimethylfuran-3(2H)-one as a feed additive for all animal species, except cats and dogsCommission Implementing Regulation (EU) 2025/2500 of 11 December 2025 concerning the authorisation of a preparation of Bacillus velezensis NRRL B-67647, Bacillus pumilus NRRL B-67648 and Bacillus licheniformis NRRL B-67649 as a feed additive for poultry for fattening and ornamental birds (holder of authorisation: S.I.Lesaffre)Commission Implementing Regulation (EU) 2025/2501 of 11 December 2025 amending Implementing Regulation (EU) 2021/1165 as regards the use of certain products and substances in organic productionCommission Implementing Regulation (EU) 2025/2502 of 11 December 2025 concerning the authorisation of a preparation of protease produced with Bacillus subtilis CBS 148232 and viable spores of Bacillus velezensis NRRL B-50508, Bacillus velezensis NRRL B-50509 and Bacillus subtilis NRRL B-50510 as a feed additive for pigs for fattening of all Suidae species and weaned piglets of minor Suidae species (holder of authorisation: Genencor International B.V.)Commission Implementing Regulation (EU) 2025/2503 of 11 December 2025 concerning the authorisation of a preparation of endo-1,4-beta-xylanase, endo-1,4-beta-glucanase and xyloglucan-specific-endo-beta-1,4-glucanase produced with Trichoderma citrinoviride DSM 33578 as a feed additive for poultry other than poultry for fattening, poultry reared for laying and reared for breeding and porcine species other than sows of all Suidae species (holder of authorisation: Huvepharma EOOD)Commission Implementing Regulation (EU) 2025/2505 of 11 December 2025 concerning the authorisation of guanidinoacetic acid and a preparation of guanidinoacetic acid as feed additives for weaned piglets and pigs for fattening in water for drinking and for turkeys for fattening and reared for breeding in feed and water for drinking (holder of authorisation: Alzchem Trostberg GmbH), and amending Implementing Regulation (EU) 2023/2628Commission Implementing Regulation (EU) 2025/2511 of 11 December 2025 concerning the authorisation of a preparation of Bacillus paralicheniformis DSM 33902 and Bacillus subtilis DSM 33903 as a feed additive for ruminants for milk production/reproduction (holder of authorisation: Chr. Hansen A/S)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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